Page 56 - Form W4 and payroll Tables

12:15 - 8-Dec-2020
Page 6 of 66
Fileid: … tions/P15T/2021/A/XML/Cycle06/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2021 Percentage Method Tables for Automated Payroll Systems
STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is (Use these if the Form W-4 is from 2020 or later and the box in Step 2 of
from 2020 or later and the box in Step 2 of Form W-4 is NOT checked) Form W-4 IS checked)
If the Adjusted Annual of the If the Adjusted Annual of the
Wage Amount (line 2a) The amount that Wage Amount (line 2a) The amount that
is: tentative the Adjusted is: tentative the Adjusted
But less amount to Plus this Annual Wage But less amount to Plus this Annual Wage
At least— than— withhold is: percentage— exceeds— At least— than— withhold is: percentage— exceeds—
A B C D E A B C D E
Married Filing Jointly Married Filing Jointly
$0 $12,200 $0.00 0% $0 $0 $12,550 $0.00 0% $0
$12,200 $32,100 $0.00 10% $12,200 $12,550 $22,500 $0.00 10% $12,550
$32,100 $93,250 $1,990.00 12% $32,100 $22,500 $53,075 $995.00 12% $22,500
$93,250 $184,950 $9,328.00 22% $93,250 $53,075 $98,925 $4,664.00 22% $53,075
$184,950 $342,050 $29,502.00 24% $184,950 $98,925 $177,475 $14,751.00 24% $98,925
$342,050 $431,050 $67,206.00 32% $342,050 $177,475 $221,975 $33,603.00 32% $177,475
$431,050 $640,500 $95,686.00 35% $431,050 $221,975 $326,700 $47,843.00 35% $221,975
$640,500 $168,993.50 37% $640,500 $326,700 $84,496.75 37% $326,700

Single or Married Filing Separately Single or Married Filing Separately
$0 $3,950 $0.00 0% $0 $0 $6,275 $0.00 0% $0
$3,950 $13,900 $0.00 10% $3,950 $6,275 $11,250 $0.00 10% $6,275
$13,900 $44,475 $995.00 12% $13,900 $11,250 $26,538 $497.50 12% $11,250
$44,475 $90,325 $4,664.00 22% $44,475 $26,538 $49,463 $2,332.00 22% $26,538
$90,325 $168,875 $14,751.00 24% $90,325 $49,463 $88,738 $7,375.50 24% $49,463
$168,875 $213,375 $33,603.00 32% $168,875 $88,738 $110,988 $16,801.50 32% $88,738
$213,375 $527,550 $47,843.00 35% $213,375 $110,988 $268,075 $23,921.50 35% $110,988
$527,550 $157,804.25 37% $527,550 $268,075 $78,902.13 37% $268,075

Head of Household Head of Household
$0 $10,200 $0.00 0% $0 $0 $9,400 $0.00 0% $0
$10,200 $24,400 $0.00 10% $10,200 $9,400 $16,500 $0.00 10% $9,400
$24,400 $64,400 $1,420.00 12% $24,400 $16,500 $36,500 $710.00 12% $16,500
$64,400 $96,550 $6,220.00 22% $64,400 $36,500 $52,575 $3,110.00 22% $36,500
$96,550 $175,100 $13,293.00 24% $96,550 $52,575 $91,850 $6,646.50 24% $52,575
$175,100 $219,600 $32,145.00 32% $175,100 $91,850 $114,100 $16,072.50 32% $91,850
$219,600 $533,800 $46,385.00 35% $219,600 $114,100 $271,200 $23,192.50 35% $114,100
$533,800 $156,355.00 37% $533,800 $271,200 $78,177.50 37% $271,200

Page 6 Publication 15-T (2021)